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GST Case Laws


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ORDER An assessment order dated 26.04.2023 is assailed both on the ground of breach of principles of natural justice and on the ground that the petitioner discharged the tax liability in full. 2. The petitioner asserts that GST was originally payable in respect of civil contracts at the rate of 12% and that such rate was subsequently increased to 18% with effect from 13.07.2022 under notification No.03/2022-Central Tax (Rate) dated 13.07.2022. After initially raising an invoice with G...
JUDGMENT KRISHNA S DIXIT. J., This intra-Court Appeal seeks to call in question a learned Single Judge’s order dated 23.06.2022 whereby respondent’s W.P. No. 7226/2022 (T-RES) having been favoured, the obligation to pay tax & penalty has been quashed coupled with a direction to release the vehicle in question. 2. Learned AGA appearing for the Appellants vehemently argues that the carrier of subject goods had furnished the movement particulars of the vehicle in adva...

S.S. METALS vs. THE STATE TAX OFFICER, CHENNAI


(Madras High Court | Jun 24, 2024)

ORDER In this writ petition, an assessment order dated 07.03.2024 is assailed on the ground of breach of principles of natural justice. 2. The petitioner had availed of Input Tax Credit (ITC) in relation to supplies received from J.Minar Traders. Proceedings were initiated against the petitioner by issuing show cause notice dated 09.08.2023. In such show cause notice, it was alleged that the petitioner is not entitled to ITC because the supplier was non existent. The petitioner replie...
ORDER An assessment order dated 18.03.2024 is assailed on the ground that it is unreasoned. 2. Proceedings were initiated against the petitioner in respect of assessment period 2018-19 under two show cause notices each dated 27.12.2023. Pursuant to the petitioner's reply dated 25.01.2024, by order dated 18.03.2024, proceedings bearing reference No.ZD330324109919B were dropped. The proceedings under the other show cause notice were proceeded with and such proceedings culminated in ...
ORDER An order in original dated 26.12.2023 is assailed on the ground of non-application of mind and failure to consider the material placed on record by the petitioner. 2. The petitioner received a show cause notice dated 23.03.203 in respect of multiple heads of demand. The said show cause notice was replied to on 04.09.2023. The impugned order was issued thereafter on 26.12.2023. 3. Learned counsel for the petitioner refers to the reply dated 14.09.2023 and contends that the pe...
ORDER An order in original dated 12.12.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he was unaware of proceedings because the show cause notice and impugned order were uploaded in the portal and not communicated to the petitioner through any other mode. The present writ petition was filed in these circumstances. 2. Learned counsel for the petitioner submits that the tax proposa...
ORDER By this writ petition, an order in original dated 30.10.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that the show cause notice and other communications relating to the impugned assessment order were uploaded on the GST portal but not communicated to the petitioner through any other mode. Since the petitioner was not aware of proceedings, it is stated that the petitioner co...
ORDER Heard learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. The petitioner is aggrieved by the impugned order dated 21.09.2023 bearing reference in GSTIN:33IJXPS4295D1ZF/2017-18 for the assessment year 2017-18. 3. It is the case of the petitioner that although the petitioner had replied ASMT-10 dated 31.10.2022 vide reply dated-nil, the petitioner failed to reply to rest of the notices that preceded the impugned ord...
P.C. : 1 In brief petitioner had applied for GST refund. The Assistant Commissioner of CGST and Central Excise, Division IV, Belapur Commissionerate sanctioned the entire refund as claimed by petitioner vide order dated 17th May 2018, two orders dated 18th May 2018, three orders dated 21st May 2018 and order dated 25th May 2018. The details of the orders are as under : i. 21/AS/AC/Div-IV/GST Refund Final/2018-19 dated 17.05.2018 of unutilized accumulated ITC amounting to Rs. 5,44,121/...
ORDER An order dated 12.09.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he is engaged in the business of purchasing and selling vegetable oil. In relation to such business, it is stated that the petitioner had purchased a goods vehicle and claimed Input Tax Credit (ITC) in respect thereof. Pursuant to show cause notice dated 18.07.2023, impugned order dated ...


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13 Jul

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Apr - June 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

GSTR-5 for the m/o June 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o June 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Jul

☑ Quarterly | CMP-08

CMP-08 for Quarter Apr - June 2024 (For Composite Taxpayers - Rule 62).

20 Jul

☑ Monthly | GSTR-3B

GSTR-3B for the m/o June 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o June 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

28 Jul

☑ Monthly | GSTR-11

GSTR-11 for the m/o June 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Jul

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter July - Sep 2024 (Rule 61A)